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SVInfo
- Referral date: 30-05-2016
- Show case reference
- Opinion date: 07-09-2017
- Ruling date: 28-02-2018
- AG: Bot
References in this case
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12.9.2016 |
EN |
Official Journal of the European Union |
C 335/32 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
(Case C-307/16)
(2016/C 335/42)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Stanisław Pieńkowski
Defendant: Dyrektor Izby Skarbowej w Lublinie
Question referred
Must Articles 146(1)(b), 147, 131 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as precluding national legislation which excludes application of the exemption to a taxable person who does not satisfy the condition relating to attainment of the relevant turnover ceiling for the previous tax year and who also has not concluded an agreement with a person authorised to refund tax to travellers?
(1) OJ 2006 L 347, p. 1.